UNITED STATES v. DOUGHERTY

No. 13935.

311 F.2d 627 (1962)

UNITED STATES of America v. Charles M. DOUGHERTY, Secretary of Revenue, Commonwealth of Pennsylvania, Appellant.

United States Court of Appeals Third Circuit.

Decided November 29, 1962.


Attorney(s) appearing for the Case

Carl Carey, Special Asst. Deputy Atty. Gen., Scranton, Pa. (Edward Friedman, Deputy Atty. Gen., David Stahl, Atty. Gen., Harrisburg, Pa., on the brief), for appellant.

Crombie J. D. Garrett, Department of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Meyer Rothwacks, I. Henry Kutz, Attorneys, Department of Justice, Washington, D. C., Bernard J. Brown, U. S. Atty., on the brief), for appellee.

Before STALEY, HASTIE and SMITH, Circuit Judges.


PER CURIAM.

The United States forclosed on a mortgage which it owned, and at a public sale purchased the property which secured the debt. The deed was forwarded to the Recorder of Deeds for Mercer County, but because the stamps required by the Pennsylvania Realty Transfer Tax Act, 72 Purdon's Pa.Stat.Ann. §§ 3283-3292, were not affixed the latter refused to record it. Following suit in the United States District Court for the Middle District of Pennsylvania...

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